JUDGMENT :

DR. B.R. SARANGI, J.

1. The petitioner, which is an authority under the provisions of Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, has filed this application challenging the order dated 27.01.2000 in Annexure-3 passed by Employees’ Provident Fund Appellate Tribunal in Appeal Case No. ATA-10 (15) 99 setting aside the order dated 04.08.1999 passed under Section 14-A imposing penal damages and remitting the matter back to the petitioner for reassessment of the damages in the light of the observation made therein.

2. The factual matrix of the case is that opposite party no.1-Sundergarh Mining Labour Contract Cooperative Society Ltd. is an establishment covered under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (for short “EPF and MP Act, 1952”) and carries on business of mining limestone at Purunapani. As per Para-38 of the Employees Provident Funds Scheme, 1952 (for short “EPF Scheme, 1952”), provident fund contributions are to be paid within 15 days of the claim of every month by deducting the employees contribution realize